A large hardware store has used the balanced scorecard approach for several years. The store's vision is to provide customers with low-cost goods and a high-quality shopping experience. The company's strategy has been to focus on reducing wait time for help on the floor and at the check-out counter.
Information for the past two years follows:

REQUIRED
A. Classify each performance measure according to one of the four balanced scorecard perspectives.
B. Analyze the change in each performance measure from 2011 to 2012. Give one possible reason for the change.
C. Which performance measures need further investigation? Explain.
D. What do the balanced scorecard results suggest about the success of the company's strategy to reduce wait time? Explain.
E. When an organization focuses on one strategy, problems sometimes arise in other areas. Do the balanced scorecard results provide evidence of possible deterioration in any operational areas? Explain.

2011 2012 $15 12 Average sale (total revenue/total invoices,) Average variable cost per sale Average customer wait time at counter Average customer wait time for help on the sales floor Shipping cost per order Total returns lotal revenue Total labour cost Utilities cost (electricity and phone) Number of items out of stock Employee turnover 1.5 minutes 1.5 minutes 3 minutes 2 minutes $18 $15 $ 57,000 60,000 $800,000 $748,000 $200,000 $220,000 $ 2,100 2,400 180 120